<html>

	<style>
		div{
			position: absolute;
			width: 140px;
			height: 142px;
			cursor: pointer;
			background: URL('icon.jpeg');
			background-repeat: no-repeat;
		}
		
		div:hover{
			opacity: 0.9;
		}
		
		div input{
			width: 140px;
			height: 142px;
			cursor: pointer;
			opacity: 0;
		}
	</style>

	<div>
		<input type="file" name="arquivo" id="arq"/><br>
	</div>

</html>